Due to different levels of maturity in non-financial information reporting, professional accountants approach non-financial information assurance engagements in different ways. Therefore, Accountancy Europe examines six key steps for non-financial information assurance.
Due to different levels of maturity in NFI reporting, professional accountants approach NFI assurance engagements in different ways. Therefore, Accountancy Europe examines six key steps for NFI assurance as included in their 2017 discussion paper How to respond to assuranceneeds on non-financial information?. They requested feedback on these key steps and organised a workshop on the practical challenges of NFI assurance with the World Business Council for Sustainable Development (WBCSD).
This report analyses the expert feedback Accountancy Europe received to both initiatives. They focus on the main challenges these experts identified and what solutions they proposed to strengthen NFI assurance practices.
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